foreign tax credit
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foreign tax credit
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- "Runaway" plant legislation : economic and tax policy issues
- "Tax sparing" and direct investment in developing countries
- 10/50 basket: going, going, but not gone
- 10/50 look-through rules : through the CFC look-through looking glass
- 10/50 look-through treatment transition rules : timely elections may be key to preserving tax attributes
- 1978 Compendium of tax research
- 1997 Tax Act : international changes and capital gains relief
- 2005 Mexican tax reform
- 34th annual conference of the USA branch of the International Fiscal Association, February 23 and 24, 2006, San Antinio, Texas
- A burden-neutral shift from foreign tax creditability to deductibility?
- A comment on "progressive taxation of non-residents and intra-EC allocation of personal tax allowances"
- A comparative analysis of CFC regimes in Latin America
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 1
- A comparative analysis of the indirect foreign tax credit in Latin America and in the United States : part 2
- A creditable VAT?
- A foreign tax credit trap for Canadians
- A guide to European holding companies - Part 2: Belgium, the Netherlands, and Spain
- A guide to Italy's corporate tax reforms
- A look at Mexico's comprehensive exchange of information agreements
- A post-reformation analysis of the foreign tax credit limitations
- A practical guide to U.S. taxation of international transactions
- A practical guide to U.S. taxation of international transactions
- A primer on foreign tax credit splitting arrangements
- A primer on the impact of the EC Directive on Mergers and Divisions on U.S. companies with interests in Europe
- A projection of the maximum U.S. revenue loss from foreign tax credit for VAT
- A review of some aspects of foreign tax credit systems
- A review of the U.S. overall foreign loss rules
- A risk-based analysis of credit derivatives under the U.S. SSRP standard (part 1)
- A simpler offshore profits transaction tax
- A small fish in a big pond : the international tax options of Belgium
- A spreadsheet to compare GILTI proposals to current law
- A survey of the foreign tax system
- AAR decides on taxability of non-resident Indian's salary and incorporation of foreign tax credits in the calculation of resident's withholding tax
- ABCs of NFTs : key tax considerations
- Acquisition of a foreign target by a U.S. public company : using a 'blown B' structure
- Actes internationaux, législatifs et réglementaires - conventions internationales - conventions bilatérales fiscales - convention franco- brésilienne du 10.9.71
- Addressing an opaque foreign income subsidy with expense disallowance
- Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
- After PPL : how to bring congressional intent back to the foreign tax credit applicability decision
- Aircraft leasing in Ireland : the tax regime
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- Allocating interest expense for the foreign tax credit
- Allocating the charitable contribution deduction : must charity begin and end at home?
- Allocation of interest expense after the Tax Reform Act of 1986
- Alternative tax and trade routes for the Biden administration
- American Jobs Creation Act of 2004 : extraordinary repatriation incentive
- An American abroad
- An analysis of the Final Section 904(d) Regulations
- An analysis of the proposed section 904 (d) regulations
- An international tax review : the U.S.-based multinational's annual checkup
- An overview of Obama's international tax proposals
- An updated survey of selected international tax provisions affecting US multinational corporations in the US Taxpayer Relief Act of 1997
- Analysis of U.S. international tax reform proposals
- Analysis of the Mexican Tax Reform Act of 1998
- Analysis of the international income tax provisions in the U.S. ETI Repeal Bill
- Annual meeting of U.S. branch IFA in Marriot Marquis Hotel, New York, Februay 27 and 28, 1986
- Anrechenbarkeit ausländischer Steuern auf die Kommunalsteuer = Creditability of foreign taxes to Austrian municipal tax
- Anrechnung ausländischer Quellensteuer auf die deutsche Gewerbesteuer : Besprechung des Urteils des FG Hessen v. 26.8.2020 - 8 K 1860/16
- Anrechnung ausländischer Quellensteuern bei steuerfreien ausländischen Einkünften unter besonderer Beachtung von Paragr. 8b(5) KStG
- Anrechnung ausländischer Quellensteuern und Gruppenbesteuerung
- Anrechnung ausländischer Steuern
- Anrechnung ausländischer Steuern - Entstehen eines Ermäßigungsanspruchs bei einem Wahlrecht? FG Rheinland-Pfalz, Urteil v. 18.6.2021 - 3 K 1688/19
- Anrechnung ausländischer Steuern auf die Gewerbesteuer
- Anrechnung ausländischer Steuern auf die Gewerbesteuer
- Anrechnung ausländischer Steuern auf die deutsche Einkommensteuer
- Anrechnung ausländischer Steuern aufgrund von Doppelbesteuerungsabkommen und Sec. 48 BAO-Bescheiden ; Anrechnungshöchstbetrag
- Anrechnung ausländischer Steuern bei Vollorganschaftsverhältnissen
- Anrechnung ausländischer Steuern durch Kreditinstitute
- Anrechnung ausländischer Steuern. Problem der Höchstbetragsberechnung
- Anrechnung ausländischer Vermögensteuer
- Anrechnung schweizerischer Steuern auf deutsche Ertragsteuern bei periodenmässig unterschiedlichen Bemessungsgrundlagen. DBA-Schweiz. Art. 24 Abs. 1, Nr. 2
- Anrechnung von Schweizer Steuern. Urteil vom31.7.1991
- Anrechnungsbegrenzung des Paragr. 34c Abs. 1 Satz 4 EStG - Regelungsreichweite eines fiskalisch motivierten Systembruchs
- Anrechnungshöchstbetrag bei Verlusten im Ansässigkeitsstaat
- Anrechnungshöchstbetrag und Gruppenbesteuerung = Tax credit limitation and group taxation
- Anti-deferral and anti-tax avoidance : a critical look at some of the administration?s proposals for international tax teform
- Aozora GMAC Investments Ltd v Revenue and Customs Commissioners : [2021] UKFTT 99 (TC)
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Aspetti fiscali delle operazioni internazionali
- Attorney recommends changes to U.S. foreign tax credit generator regs
- Auslandseinkünfte: Steuerermässigung
- Ausländische Portfoliodividenden und Paragr. 10 KStG
- Ausländische Steuern und Anrechnungshöchstbetrag
- Australia's foreign investment fund regime enters into force
- Australian tax legislation
- Austrian withholding tax refunds on dividends in the EU
- Availability of foreign tax credits (or deductions) to host country branch taxpayer and host country company taxpayer
- Back to the future : the foreign income tax offset rules revisited
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
- Bank of New York Mellon Corp v Commissioner of Internal Revenue American International Group Inc v United States of America : Docket Nos. 14-704-ag (L), 14-1394-ag (XAP), 14-765-cv
- Banks' foreign tax credit arbitrage
- Basic structure of the foreign tax credit system of Japan
- Belgian court expands foreign inheritance tax credit
- Belgian-Netherlands tax treaty
- Belgium can disregard French withholding tax on dividends, ECJ Advocate General says
- Beskattning av inkomst av tjänst fran sverige m.m. (Ds 1990: 51)
- Besteuerung von Leasingraten nach den DBA
- Biden administration's green book proposals would transform international tax rules
- Bijzondere regimes onder het verdrag met Malta
- Bought in foreign tax : a swift response to a tax avoidance scheme
- Brazilian taxes on foreign investment
- Bronbelasting: feiten en ficties
- Building global international tax law : essays in honour of Guglielmo Maisto
- Burton v Commissioner of Taxation : [2018] FCA 1857
- Burton v Commissioner of Taxation : [2019] FCAFC 141
- CCA 201349015: Transfer pricing and foreign tax credit considerations in the context of disregarded transactions
- CCCTB : selected issues
- CCRA releases Interpretation Bulletin on foreign tax credit, foreign-source capital gains and losses
- Canada's 1998 federal budget - international provisions
- Canada's foreign tax credit system for multinationals
- Canada's overseas employment tax credit
- Canadian acquisition of U.S. real estate
- Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
- Cash drain transactions and tax deductibility of certain expenses
- Changes in Eastern Europe compel strategic planning
- Changes in the foreign tax credit limitations
- Check-the-Box and hybrids : a second look at elective U.S. tax classification for foreign entities
- China's FTC regime and outbound investment structures
- China's foreign tax credit regime
- Chinese lease, tax sparing credit en deelnemingskosten
- Circ. No. Ci.RH 421/457.115. Dispositions fiscales et financières 1993. Commentaire de l'art. 12, L 22.7.1993 portant des dispositions fiscales et financières, lequel a remplacé, en matière d'imposition de la QFIE, l'art. 287, CIR 92
- Claims Court and IRS : redetermined foreign taxes relate back to year incurred, which may be "pre-1987"
- Clash of tax credit method and partial income method - recent developments in Swiss tax credit law
- Code Sec. 902 Tiering Limbo: how low can you go?
- Code Sec. 904 - allocating foreign income tax to separate categories of income
- Coffee? Tea? Section 863? Tax court dispenses double taxation in international airspace
- Coke concentrate : a recipe for understanding the IRS's biggest win in 40 years
- Collective investment vehicles
- Comments on proposed regulations allocating interest and expenses for foreign tax credit
- Common law approaches to the determination of the source of income : pragmatism over principle
- Comparison of U.S. critical multistate and international tax topics : Part I
- Comparison of the Dutch participation exemption with the U.S. foreign tax credit
- Comprehensive FSC ruling enhances tax strategies
- Compulsory payments under the final FTC regulations
- Conceptual and planning issues concerning New Zealand's foreign investor tax credit regime
- Constructive dialogue : BEPS and the TCJA
- Constructive unilateralism : U.S. leadership and international taxation
- Coping with separate foreign tax credit limitations
- Corporate income tax reform efforts in Portugal
- Corporate management tax conference 1993 : Tax planning for Canada-US and international transactions
- Corporate taxation in Barbados
- Corporation tax: double taxation relief (DTR)
- Court of claims ruling on creditability of Italian corporate tax
- Credit method compatibility and constraints under EU law : an analysis of the case law of the CJEU
- Creditability of Italian IRAP tax under Sections 901 and 903 of US Internal Revenue Code
- Creditability of Italian irap tax: code vs. treaty
- Creditability questions
- Credito d'imposta e redditi esteri
- Credito d'imposta per gli utili distribuiti da società ed enti. Credito d'imposta per i redditi prodotti all'estero
- Credito d'imposta per tributi assolti all'estero
- Cross-purposes on cross-border mergers : problems with the new IRS rules
- Cut your cloth to suit your coat : the taxation of foundations in Malta
- DBA-konforme Berechnung des Anrechnungshöchstbetrages
- Das Internationale Steuerrecht der Bundesrepublik
- Das japanische Aussensteuerrecht für ausländische Betriebsstätten und Tochtergesellschaften
- De Nederlandse tegemoetkoming voor fiscale beleggingsinstellingen ter zake van in het buitenland geheven bronbelasting
- De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
- De verrekening van buitenlandse bronbelasting bij overgenomen termijnen : beperking als gevolg van de grondslageis?
- Debt-equity hybrid instruments in a cross-border setting : a focus on the U.S. foreign tax credit
- Deconstructing section 905(c) : an examination of the redetermination rules after TRA 1997
- Decree No. 727 on Foreign Investment, Technology Licensing and Foreign Credit Regulations. (January 19, 1990)
- Decreto del Presidente della Repubblica, 30 diciembre 1980, No. 897
- Deducciones para evitar la doble imposición internacional e imputación de impuestos no pagados
- Deduction for FDII
- Demystifying the saving clause and re-sourcing rules in treaties
- Den nya lagen om avräkning av utländsk skatt - ett exempel
- Der neue Vollstreckungsamtshilfeartikel im OECD-Musterabkommen 2002
- Designing foreign tax credit rules in China: the case of foreign loss limitations
- Developments in the taxation of dividends
- Die Anrechnung ausländischer Steuern auf die Gewerbesteuer
- Die Anrechnung ausländischer Steuern nach Par 1 Abs 2 der Verordnung zu Par 48 BAO
- Die Anrechnung von ausländischen Quellensteuern in der Schweiz
- Die Berücksichtigung mittelbarer Aufwendungen bei der Ermittlung des Anrechnungshöchstbetrags nach Paragr. 34c Abs. 1 S. 4 EStG ist europarechtswidrig
- Die Gewerbesteuer im internationalen Steuerrecht
- Die Methoden zur Vermeidung der Doppelbesteuerung bei Einkünften aus öffentlichen Kassen nach dem DBA Schweiz = Methods to avoid double taxation in respect of income from public funds according to the tax treaty with Switzerland
- Die beratungs- und prüfungspraktische Relevanz der Änderungen von Paragr. 34c Abs. 1 und 6 EStG durch das StVergAbG
- Die neue Berechnung des Anrechnungshöchstbetrages nach Paragr. 34c Abs. 1 EStG
- Disposals of fixed assets overseas
- Dividend imputation in the context of globalization : extension of the New Zealand foreign investor tax credit regime to non-resident direct investors
- Dividendi percepiti da persone fisiche e credito per imposte estere : ubi maior minor cessat
- Dividends from noncontrolled Section 902 corporations : putting the eggs into too many baskets
- Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
- Do you know the balance in your ODL or OFL?
- Does the United Kingdom give credit for tax on permanent establishment abroad?
- Does the concept of competitiveness have meaning in formulating corporate tax policy?
- Dolan discusses foreign tax credit interest allocation regs; previews forthcoming guidance
- Domestic law clashes with treaties
- Double dipping : the cross-border taxation of stock options
- Double tax relief systems : a current and future perspective
- Double tax relief: limits on credit
- Double taxation credit relief for traders in the aftermath of Legal and General
- Double taxation of French dividends in Belgium : a light at the end of the tunnel?
- Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
- Double taxation relief for companies
- Dual residence conflicts and the elimination of international double taxation in Finland
- ECJ's influence goes beyond member states
- EU income tax law: issues for the years ahead
- Economic substance test abused: notice 98-5 and the foreign law taxpayer rule
- Effects of Section 911 repeal on U.S. citizens working abroad
- El impuesto sobre la renta a los ingresos generados en el extranjero
- Election 2020 : Trump vs. Biden, with GILTI on the ballot
- Elementi di specificità del "consolidato estero" rispetto al "consolidato nazionale"
- Elimination of separate treatment for dividends from 10/50 companies : the time has finally come
- Emigrating to the United States : tax planning for Canadians
- Energy Improvement and Extension Act of 2008 - throwing a rope to the ailing financial industry tightens the noose on big oil
- Enhancing investment - a competetive neutrality?
- Enkele aspecten van kostenaftrek als methode ter voorkoming van dubbele belasting
- Erbschaftsteuer. Urteil vom 6. Marz 1990
- Erkenntnis des VwGH zur Anrechnung ausländischer Quellensteuern bei Verlusten im Ansässigkeitsstaat
- Ermittlung des Anrechnungshöchstbetrags bei Steueranrechnung durch den Organträger
- Ermittlung von Auslandseinkünften zwecks Anrechnung ausländischer Steuern
- Establishing a CFC to avoid the separate foreign tax credit basket for noncontrolled par. 802 corporations
- Estate planning: US-resident beneficiaries of a Canadian estate - part 1
- European holding companies : Portugal
- Eurozone exits: Dutch legal and tax aspects
- Eviscerating the U.S. foreign tax credit limitations and cutting the repatriation tax - what's ETI repeal got to do with it?
- Examining the proposal to abolish dividend distribution tax in India
- Exemption method and credit method : the application of article 23 of the OECD Model
- Exemption vaut impôt, principe général de droit en matière d'impôts sur les revenus?
- Exploring the contours of a proposed U.S. exemption (territorial tax system)
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
- FII GLO and the additional foreign tax credit : here we GLO again?
- FLSmidth Limited v R : 2012 TCC 3
- FTC regs : constructing a path forward
- FTCs and the 'two-state problem' : recognizing contested governments for tax purposes
- Favourable interpretation of foreign tax credit rules
- Finally finalizing ODL and OFL regulations
- Financial transactions taxes and other revenue grabs in Latin America
- Financing foreign subsidiaries of U.S. multinationals
- Financing foreign subsidiaries of U.S. multinationals
- Finanzverwaltung ermöglicht "Steuersparmodell"
- Fiscale aspecten van enige internationale financieringsstructuren
- Fiscalità internazionale e dei gruppi
- Fiscally transparent vehicles after Mexico's tax reform : U.S. investment fund traps
- For whom the toll (charge) tolls : H.R. 1 and the role of foreign tax credits
- For whom the toll (charge) tolls : foreign tax credits and the Tax Cuts and Jobs Act
- Foreign affairs - a primer on international tax and estate planning (Part 1)
- Foreign capital gains - the Australian tax treatment
- Foreign corporate income tax credit - a case of treaty override caused by domestic case law
- Foreign exchange results and the credit for foreign withholding taxes
- Foreign flow-through election's effect on noncompulsory tax treatment
- Foreign hybrids - beware of the thorns
- Foreign individuals : U.S. taxation 101
- Foreign subsidiary earnings repatriation planning in an era of excess foreign tax credits
- Foreign tax credit
- Foreign tax credit
- Foreign tax credit : is a carry-forward obligatory?
- Foreign tax credit : new tax planning opportunities as a result of the Banque Populaire Suisse (BPS) case
- Foreign tax credit and global investment structures
- Foreign tax credit concerning low-tax dividends and foreign earned income and housing exclusions
- Foreign tax credit for individuals : for use in preparing 2007 returns
- Foreign tax credit for mineral income: economic interest and other issues
- Foreign tax credit in the Italian system
- Foreign tax credit modifications
- Foreign tax credit planning
- Foreign tax credit planning
- Foreign tax credit planning - IRS withdraws Notice 98-5
- Foreign tax credit planning : US competitiveness and the foreign tax credit
- Foreign tax credit planning : the potential benefits of Subpart F income
- Foreign tax credit planning with reduced dividend tax rate
- Foreign tax credit reform : a response to Peroni, et al
- Foreign tax credit reform : prevent splitting of foreign income and foreign taxes
- Foreign tax credit relief
- Foreign tax credit revisions make U.S. businesses more competitive
- Foreign tax credit splitter rules : impact on private equity investments
- Foreign tax credit system
- Foreign tax credit system : changes due to accruals proposals
- Foreign tax credit: rules are a real basket case for U.S. expatriates
- Foreign tax credits
- Foreign tax credits
- Foreign tax credits
- Foreign tax credits - deductibility of foreign source losses
- Foreign tax credits : substance prevails over form, but uncertainty remains
- Foreign tax credits and foreign affiliates
- Foreign tax credits and overseas investment : more reform necessary?
- Foreign tax credits and the complexity of tax law : China as a case study
- Foreign tax planning for U.S. engineering and construction companies
- Foreign tax relief and the state of the nation post-Finance Act 2008
- Foreign trade tax handbook for manufacturers : how to use a DISC and other forms of corporations to export and to operate abroad more profitably
- Foreign withholding tax and the 15 percent rate on dividends
- Forum report : May 2002
- Foundations of international income taxation
- France : recent developments on foreign tax credits
- France updates foreign tax relief rules for residents
- French Finance Bills and recent case law
- French foreign tax credit : a clap of thunder in a calm sky
- French tax authorities bare their teeth on transactions involving foreign securities with coupon payments
- Fundamentals of international taxation
- Fundamentals of international taxation : U.S. taxation of foreign income and foreign taxpayers
- Funds need to address cross-border structuring
- Future directions in international tax reform
- Future directions of U.S. international tax policy
- GILTI - introduction to GILTI and its application to US shareholders of Canadian corporations
- GILTI or not GILTI?
- GILTI until proven innocent : down the rabbit hole of global intangible low-taxed income
- Gebietet EU-Recht einen DBA-Anrechnungsvortrag? = Does Community law require a carry forward of foreign tax credits?
- German rules on foreign tax credits not compatible with EU law
- Germany's tax credit rules successfully challenged before the ECJ
- Getting the (foreign tax) credit one deserves?
- Going "Green" : the call to reform - the US Green Book
- Group taxation regime : a landmark model
- Guardian Industries Corp and subsidiaries v United States of America : no 02-1936 T
- Guardian revisited : proposed regs attack Guardian and reverse hybrids
- Hewlett-Packard Company and Consolidated Subsidiaries v Commissioner of Internal Revenue : TC Memo 2012-135
- Hey you kids! Get off my lawn! Living with your (grumpy) granddad's foreign tax credit: the foreign tax credit in a non-income tax world and the prospects of seeing a territorial tax system (if not Russia) from your front porch
- Hof 's Gravenhage 13 december 1995, no. 94/0888 M 1. (De Groot, Aukes de Vries, Van Gorkum). Art. 2 Besluit voorkoming dubbele belasting
- Host country tax considerations in conducting ongoing business activities abroad
- How Argentina deals with tax avoidance
- How the changing Enterprise Income Tax Law affects PRC companies investing overseas
- How the foreign tax credit scam really works
- How to claim a foreign tax credit
- How to lose a foreign tax credit, part I : disregarded transactions of a CFC
- How to lose a foreign tax credit, part II : transactions involving CFC stock of U.S. shareholders
- How will revised sourcing rules affect sales of U.S.-made goods abroad?
- Höchstbetragsermittlung bei der Anrechnung ausländischer Steuern auf die Gewerbesteuer
- IP transfers under the final FDII regulations
- IRPEF. Credito di imposta per i redditi prodotti all'estero. Utili distribuiti da società collegate. Artt. 15, 92 e 96 del Testo Unico delle imposte sui redditi approvato con D.P.R. 22 dicembre 1986, n. 917. (Circulare 28 maggio 1996, n. 24656)
- IRPEG - Dividendi da controlle e collegate estere. Credito d'imposta sui redditi prodotti all'estero. Rimborso dell'irpeg pagata in eccesso. Compete
- IRS disallows foreign tax credits on certain Australian royalties
- IRS issues regs on foreign tax credit limitations for foreign oil and gas taxes. (T.D. 8338) (Section 907 - Foreign Oil Tax Credits)
- IRS position on U.S. foreign tax credits of life/nonlife insurance groups creates controversy
- IRS takes a stand against "abusive" foreign tax credit structures, but does it have the authority?
- Il credito d'imposta per le imposte pagate all'estero. Brevi cenni sui principali problemi applicativi dell'art. 15 del Tuir
- Il credito per imposte estere nel consolidato nazionale
- Impact of European tax law in Portugal : recent developments and outlook
- Impact of Tax Reform Act of 1986 on expatriates and reimbursement programs
- Impianististica, lavori ed engineering all'estero. Necessari chiarimenti sul credito d'imposta per redditi prodotti all'estero
- Implementation of BEPS in the U.S
- Implementation of current withholding tax in France : the French exception is gone!
- Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
- Imposta sul reddito delle società
- Imputation and the foreign tax credit; some critical notes from an international perspectives
- In praise of nonconformity
- Incentive effects of foreign tax credits on multinational corporations
- Income allocation issues under tax treaties
- India : international issues in 2010 draft Direct Taxes Code
- Indian dividend distribution tax : foreign tax creditability considerations
- Individuals - the application of foreign tax credits for 2012 compliance purposes
- Ingehouden is geheven bronbelasting?
- Instruction du 16 avril 1999 avenant signe le 28 septembre 1989 avec le gouvernement de la République Federal d'Allemagne (J.O. du 7 novembre 1990) modifiant la convention fiscale franco-allemande du 21 juillet 1959 - precisions concernant la methode d'élimination des doubles impositions issue de cet avenant
- Insurance tax developments in 2019 : adapting to TCJA guidance
- Insurance tax developments in 2020 : a year of change after change
- Intellectual property migration to Singapore
- International Multifoods Corp. v. Comr. - the Tax Court does the best it can
- International aspects of the proposed corporate tax reform - a comment
- International channeling of loans
- International competitiveness: the effects of the 1997 Revenue Reconciliation Bill on US-based multinational companies
- International corporate tax reform and partnership taxation : fitting a triangular peg into a rectangular hole
- International debt restructuring through conversion of bonds into stocks : tax effect from a Brazilian, Dutch and US points of view and international tax treaties concerned
- International income taxation 2005-2006 : code and regulations : selected sections
- International income taxation : code and regulations : selected sections
- International tax aspects of the Israel tax reform
- International tax consequences of non-taxation of Swedish companies
- International tax digest
- International tax for the growing business
- International tax for the growing business
- International tax law
- International tax law issues and proposals for a reform
- International tax planning under the new S corporation changes
- International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
- International tax reform : an interim report
- International tax reform and the Biden-Harris tax pledge
- International taxation
- International taxation in America
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation in a nutshell
- International taxation of energy production and distribution
- Interplay of capital gains and foreign tax credit
- Interpreting Italy's tax consolidation rules after the U.S. Guardian Industries decision
- Introduction to United States international taxation
- Ireland climbs rankings of holding company locations
- Ireland's new holding company regime
- Irish corporate tax relief for foreign tax. A new selection of opportunities and threats
- Is GILTI operating as Congress intended?
- Is Luxembourg a tax efficient platform for investing in Africa?
- Is the net investment income tax a treaty override? Reflections on Toulouse
- Israel's income tax reform : roads not taken
- Israeli tax reform and US trusts : effective treaty relief from double taxation?
- Italian tax reform : eligibility of new taxes for US foreign tax credit
- Italian tax treaties and domestic law : some remarks about the relationship between provisions on foreign tax credit
- Italy introduces regional tax on productive activities
- Italy's special tax regime for high-net-worth individuals, three years in
- Japan - Key practical issues to eliminate double taxation of business income
- Japan : proposed reform could affect US MNCs with Japanese PEs
- Japan blocks tax credit loopholes
- Japan: 1992 Tax law amendments affecting international transactions
- Joint application of Section 304 and Subpart F offers foreign tax credit planning opportunities
- Joint meeting of the United States and German branches of the International Fiscal Association, October 9-10, 1992, Washington, D.C
- Kazakhstan treaty favors U.S. investment and joint ventures
- Kein Steuerabzug nach Paragr. 34c Abs. 3 EStG 1997 bei missbräuchlicher Gestaltung : BFH, Urteil vom 2. 3. 2016 - I R 73/14
- Kerckhaert-Morres v Belgian State : the wrong battle?
- Korea's new tax rules for cross-border investments
- Körperschaftsteuer. Zur Behandlung ausländischer Steuern bei der inländischen Gewinnermittlung. Urteil vom 25. April 1990
- L'imputation des impôts étrangers au Luxembourg
- La disciplina del credito d'imposta per i redditi esteri : parte II
- La disciplina del credito d'imposta per i redditi esteri : parte III
- La disciplina del credito d'imposta per i redditi esteri [: parte I]
- La prise en charge, par le débiteur français, de la retenue à la source due au titre de revenus payés à des non-résidents ou le régime juridique et fiscal de la clause dite de "gross up"
- La réforme de la fiscalité des immeubles étrangers sur la sellette
- La tassazione dei redditi prodotti all'estero
- La tassazione dei redditi prodotti all'estero ai fini delle II.DD
- Lag o, avräkning av utländsk skatt
- Lag om undanröjande av internationell dubbelbeskattning
- Latin America eases royalty rules - Part II
- Latin American taxes and the U.S. foreign tax credit
- Le innovazioni alla disciplina del credito per imposte estere
- Le plafonnement des crédits pour impôts étrangers
- Le régime juridique et fiscal de la clause de "gross up" : la prise en charge, par le débiteur français, de la retenue à la source due au titre de revenus payés à des non-résidents
- Legal & General Assurance Society Ltd v Revenue and Customs Commissioners : [2006] EWHC 1770 (Ch)
- Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes) : SpC 461
- Legislative proposals to reform and simplify the U.S. taxation of foreign income
- Les errements de la fiscalité belge des secondes résidences sises en France
- Les propositions de Directives européennes sur l'Assiette commune et l'Assiette commune consolidée de l'impôt des sociétés
- Limitation on deductibility of foreign social security and health premium payments contrary to Polish constitution
- Limitations on the foreign tax credit
- Lin v Commissioner of Inland Revenue : [2017] NZHC 969
- Lin v Commissioner of Inland Revenue : [2018] NZCA 38
- Loss limitations as applied to CFCs
- Malaysia expands scope of foreign-source income exemption
- Manufactured dividends: a system with a sting in the tail
- Maximizing foreign tax credit utilization: the fair market value method for interest expense allocation
- Measuring a foreign tax credit generator tranaction agains the codified economic substance doctrine
- Meeting the challenge of global tax reform : a practical report for international companies facing tax changes in the US and abroad
- Meilicke v Finanzamt Bonn-Innenstadt : practical issues in claiming foreign tax credits
- Mexico's 2017 repatriation tax amnesty
- Mexico's IETU and its implications for the U.S. foreign tax credit
- Mindeststeuer und Steueranrechnung
- Minimising the tax burden of foreign subsidiaries - maximising the use of foreign tax credits. 1987 International tax conference - Effective international tax strategies, London, 13 and 14 October 1987
- Mixed "blessings" : the FTC Splitter Regulations
- My client the accidental expat - inbound individuals
- National versus international approaches to cross-border tax policy issues
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- Nature abhors a splitter : the FTC splitter and indirect FTC rules
- Navigating the new expatriate tax laws
- Netherlands Supreme Court decides in taxpayer's favour regarding calculation of double tax relief for interest
- Netherlands withholding tax credit for redistributed foreign dividends
- Neues zur indischen Quellenbesteuerung auf Dienstleistungen : Wegfall der PAN, Umfang erfasster Dienstleistungen, Equalization Levy und Steueranrechnung
- New FTC rules and accompanying regulations
- New IOF law in Brazil will benefit multinationals
- New Interpretation Note: Section 6quat - rebate for foreign taxes on income
- New Turkish corporate income tax code effective
- New United States-South Africa treaty : clarification on STC
- New Zealand taxpayer entitled to foreign tax credit for tax sparing granted to controlled foreign company
- New Zealand taxpayer not entitled to foreign tax credit for tax sparing granted to controlled foreign company
- New act gives and takes away
- New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
- New approvals for tax credits : bought interest and timing mismatches
- New foreign tax credit regime
- New foreign tax credit rules create separate limitation
- New foreign tax credit rules' potential impact on the high-tax exception for Subpart F income
- New system of corporation tax
- New tax rules on foreign tax credit and foreign housing cost exclusion
- New temporary regulations under Par. 904: implementing the Jobs Act and trying to keep it simple
- New temporary regulations under Par. 905(c): a big improvement but puzzling issues still remain
- New unilateral measures for the avoidance of double taxation
- Next budget includes international tax proposals
- Not GILTI 'by reason of' the high-tax exclusion
- Notice 89-3. A Framework for Analyzing Losses Under Section 904(f)
- OECD Report on hybrid mismatch arrangements : tax policy and compliance
- Obstacles for international performing artists
- Obtaining interest and royalties from foreign subsidiaries : the impact of Xerox v. Maryland
- Offsetting of foreign taxes for resident companies
- Ontario Mining Tax - Not Creditable
- Operazioni internazionali e fiscalità : l'impatto della normativa tributaria italiana sulle attività con l'estero
- Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the calculation of the maximum amount of a foreign direct tax credit
- Out on a limb: the new significance of the foreign branch
- Outbound LLC planning includes options for China investment
- Overview of Sections 904/861 calculations
- Overview of outbound tax planning for U.S. multinational corporations
- PEs and foreign tax credits : who wins, who loses?
- PPL : exposing the flaws of the foreign tax credit
- PPL : how to determine whether a foreign tax is creditable
- PPL Corp. : where's the treaty argument?
- PPL, the foreign tax credit, and the Gitlitz "Finger" principle
- Partnership allocations of foreign tax credits: a good start
- Partnership splitters